P9-6A. Calculate investing and financing cash flows. (LO 6)

To prepare its statement of cash flows for the year ended December 31,2005, Martin Company gathered the following information.

Gain on sale of equipment

$ 4,000

Proceeds from sale of equipment

10,000

Purchase of equipment

80,000

Dividends declared

5,000

Dividends paid

2,000

Proceeds from sale of treasury stock

90,000

Repayment of loan principal

21,000

Payment of interest on loan

210

Required

a. Prepare the cash from investing section of the statement of cash flows.

b. Prepare the cash from financing section of the statement of cash flows.